JWs have always linked the memorial to profession of being anointed but that is a narrative the Bible does not support. Those present were not anointed until Pentecost, yet they ate the unleavened bread and drank the wine because they understood that it signified their close association/reliance/forgiveness to Jesus.
Later in the case of Cornelius and his household, it was possible to be anointed before partaking of the bread and wine at “Passover”, as one was not related to the other.
JWs have never understood this simple truth because they have been following the narrative of Joseph Rutherford. Even if they don’t think they are - they are.